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1

Jean Baptiste Say o podatkach i systemie podatkowym

100%

Zagóra-Jonszta U.

Studia Ekonomiczne

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2016

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vol. 287

133-142

PL

Celem artykułu jest prezentacja stanowiska w kwestii podatków i systemu podatkowego najważniejszego przedstawiciela francuskiej ekonomii klasycznej − Jeana Baptiste’a Saya. W artykule zwrócono uwagę zarówno na wspólne cechy łączące stanowisko Saya z postawą pozostałych klasyków, jak również na jego oryginalne poglądy podatkowe.

EN

The issue of taxation has often been discussed by the representatives of classical economics. They spoke about their types, size and methods for collection, as well as the impact on the subject and object of taxation. The main goal of this article is to present a position on taxes the most important representative of the French classical economics − Jean Baptiste Say. In article draw attention to both, the common features connecting Say ideas with the attitude of the other classics as well as his original tax views.

2

Wpływ polityki bilansowej i podatkowej w zakresie wyceny operacyjnych aktywów trwałych na wynik finansowy spółek giełdowych z sektora energetycznego

84%

Kuzior A.

Studia Ekonomiczne

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2014

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vol. 201

170-182

EN

The article presents options od measuring expenses concerning balance sheet and tax valuation of tangible and intangible fixed assets. The rules of measurement: - initial value, - depreciable amount, - depreciation expenses, - impairment losses were described on the basis of IAS. Tax solution concerning measuring tangible and intangible fixed assets were presented and the differences between accounting and tax rules were shown. The article also deals with the most important areas of temporary differences between the carrying amount and the tax base of tangible and intangible fixed assets. On the basis of listed companies of the energetic sector, the accounting policy concerning measuring the consumption of tangible and intangible fixed assets was presented. The ways of presenting information on accounting policy in notes to financial statement were analyzed.

3

The Limits of the Freedom of a Commune Council in Determining and Differentiating of Property Tax Rates

84%

Ofiarski Z.

Central European Review of Economics & Finance

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2018

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issue Vol. 27, No 5

53-66

EN

The power of communes to impose taxes, which is guaranteed in the Constitution of the Republic of Poland and the European Charter of Local Self-Government, includes the competences of a commune council to determine and differentiate the rates of property tax. Using the legal dogmatic method and, additionally, the empirical-analytical method, the study presents and evaluates the legal solutions justifying the claim that the competences of a commune council can only be exercised within the limits determined in the Tax Act. The statutory limits were set through determination of maximum annual tax rates and the subjective criteria pursuant to which the tax rates may be differentiated. Therefore, it may be assumed that the competences of a commune council are limited. The manner of exercising them is subject to supervision by regional accounting chambers as well as control carried out by administrative courts. Exercising of these competences by a commune council may constitute an important instrument of the local tax policy. (original abstract)

4

Międzynarodowe implikacje krajowej polityki podatkowej

84%

Sosnowski M.

Studia Ekonomiczne

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2016

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vol. 271

151-161

PL

Globalizacja procesów gospodarczych, wzrastający stopień swobody w zakresie wymiany handlowej oraz postępująca integracja ekonomiczna poszczególnych państw są czynnikami sprzyjającymi tworzeniu się różnych form współpracy przedsiębiorstw, które tracą swój narodowy charakter, stając się międzynarodowymi związkami gospodarczymi o coraz większym potencjale ekonomicznym i technicznym. W artykule autor koncentruje swoją uwagę na problemie oddziaływania systemu podatkowego na aktywności gospodarczej przedsiębiorstw, zarówno w krajowym, jak i międzynarodowym wymiarze. W tym kontekście omówiono problem interakcji polityki podatkowej i realnej sfery gospodarczej w aspekcie intensyfikacji aktywności gospodarczej i uzyskiwania przewagi konkurencyjnej na arenie międzynarodowej, szczególnie akcentując polskie rozwiązania. W konkluzji stwierdzono, że niskie obciążenia podatkowe mogą stanowić ważny czynnik stymulujący wzrost inwestycji w kraju o łagodnym reżimie podatkowym, tworzenie nowych miejsc pracy i dynamiczny wzrost gospodarczy.

EN

Globalization of economic processes, growing freedom of trade and advancing economic integration of countries are factors contributing to the formation of various forms of enterprises’ cooperation. Companies lose its national character, becoming a transnational business organizations that have growing economic and technical potential. In the article the author focuses his attention on the problem of the impact of the tax system on economic activity of enterprises, both in the national and international dimension. In this context, we discuss the issue of the interaction of tax policy and real economic sphere from the point of view of the intensification of economic activity and achieving competitive advantage in the international arena, especially emphasizing here the polish solutions. The conclusion was that a low tax burden can be an important factor in stimulating investment in the country with a mild tax regime, creating new jobs and accelerating economic growth.

5

Podatek od towarów i usług jako narzędzie polityki fiskalnej w latach 2004-2013

84%

Tratkiewicz T.

Studia Ekonomiczne

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2014

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vol. 198 cz 1

307-322

EN

The aim of the article is to present the VAT revenues in Poland within resent ten years. General (due to the study's limitations) analysis of the factors influencing VAT revenues is also carried out in the article. The analysis is accompanied by elaborating the factors responsible for the VAT revenues drop within resent two years. Finally, the attempt to present the outline of possible actions is presented, esp. those which could be taken to improve (from the budgetary perspective) the implementation of the fiscal policy in the scope of VAT.

6

Kierunki zmian pokryzysowych w systemach podatkowych w krajach Unii Europejskiej

67%

Szołno-Koguc J., Twarowska M.

Studia Ekonomiczne

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2014

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vol. 198 cz 1

290-306

EN

The aim of the paper is to analyze changes in the taxes as a result of economic and financial crisis. The paper presents the changes in the tax policy and the proposals for anti-crisis taxes. Some features of the tax system, although they were not the main cause of the financial crisis, it allowed the formation of the imbalances leading to the crisis. During the crisis the tax system fulfils the stabilization function, through the automatic stabilizers as well as through discretionary changes of tax burdens. The deterioration of the budgetary situation and the increase in public debt in EU requires the fiscal consolidation. For this purpose, in addition to reduction in public expenditure, it is necessary to increase budget revenues through an increase in the tax burden. In the coming years it is expected an increase in the fiscal burden and the new forms of additional taxation of the financial sector and the large corporations.

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5 Studia Ekonomiczne

1 Central European Review of Economics & Finance

1 Kuzior A.

1 Ofiarski Z.

1 Sosnowski M.

1 Szołno-Koguc J.

1 Tratkiewicz T.

1 Twarowska M.

1 Zagóra-Jonszta U.

1 2018

2 2016

3 2014

Jean Baptiste Say o podatkach i systemie podatkowym

Wpływ polityki bilansowej i podatkowej w zakresie wyceny operacyjnych aktywów trwałych na wynik finansowy spółek giełdowych z sektora energetycznego

The Limits of the Freedom of a Commune Council in Determining and Differentiating of Property Tax Rates

Międzynarodowe implikacje krajowej polityki podatkowej

Podatek od towarów i usług jako narzędzie polityki fiskalnej w latach 2004-2013

Kierunki zmian pokryzysowych w systemach podatkowych w krajach Unii Europejskiej